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Tax assessment proceedings in Slovakia

Tax assessment proceedings in Slovakia in practice

Between the end of an audit and a decision on additional tax there is a stage that people often underestimate. The tax office summarises its findings, calculates the tax and gives you room to respond. This is where you can still add documents, propose witnesses or point out errors in the calculation. An objection not raised here is much harder to press at the appeal stage or in court.

We prepare a focused response to the report, with objections on the facts, the law and the procedure. We add evidence missing from the file, such as contracts, correspondence, delivery records or an expert opinion. The response is built so that a later appeal can rest on it. If the tax office decides against the client, we start on the appeal as soon as the decision is delivered.

What we help with

  • Reviewing the report and the tax calculation
  • Responding to the tax office's findings
  • Requests to take further evidence
  • Procedural objections to how the tax office proceeded
  • Preparing an appeal against the assessment decision

Worth knowing

How the proceedings end

The proceedings end with a tax assessment decision. It can be appealed within 15 days of delivery (Section 72 of the Slovak Tax Procedure Code).

Your right to respond

Before the decision is issued, you may comment on the findings, propose evidence and challenge the legal assessment. The tax office should deal with your objections in the reasons for its decision.

Evidence that helps

Contracts, invoices, delivery notes, bank statements, accounting records, witness statements and expert opinions. In VAT cases, evidence of how you checked your business partner matters.

Common questions

  • The tax office will decide on the basis of what is on file. Your response is the chance to add missing evidence and arguments before the decision.
  • Yes. You can submit documents, bank statements, correspondence and expert opinions. In VAT disputes, evidence of supplier checks and of actual delivery of goods or services is helpful.
  • You can accept it and pay the tax, or appeal within 15 days of delivery. The appeal is decided by the Slovak Financial Directorate.
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In a consultation we assess your situation, suggest a way forward and tell you what costs to expect.

€90 incl. VAT, 30 minutes, in person or online

This page is for general information, reflects Slovak law at the time of writing and is not a substitute for advice on your particular matter.